Results 41 to 50 of about 591,796 (238)
Corporate Tax Aggressiveness and Corporate Investment Expenditure in Nigeria and Ghana
Econometric Research in Finance, 2022 This paper analyzes the effect of cash flow from corporate tax aggressiveness on corporate investment expenditure in Nigeria and Ghana from 2010 to 2017.
Ifeanyi Francis Osegbue +3 more
doaj +1 more source
Tax Spillovers from US Corporate Income Tax Reform
Social Science Research Network, 2018 This paper describes, and where possible tentatively quantifies, likely tax spillovers from the U.S. corporate income tax reform that was part of the broader 2017 tax reform.
S. Beer +2 more
semanticscholar +1 more source
The Corporate Income Tax System: Overview and Options for Reform [PDF]
, 2014 [Excerpt] The corporate income tax system has been a focus of many recent debates about tax reform and the economy. Many economists and policymakers argue that reform of the corporate income tax system is needed, although a variety of rationales on why ...
Keightley, Mark P, Sherlock, Molly F
core +6 more sources
Management Sciences, 2021 This study examines the effects of jurisdictions’ corporate taxes and other policies on firms’ headquarters (HQ) location decisions. Using changes in state corporate income tax rates across time and states as the setting, we find that a one-percentage ...
Travis Chow +3 more
semanticscholar +1 more source
Tax asymmetries and corporate income tax reform [PDF]
, 1986 This paper investigates the impact of tax asymmetries (the lack of full loss offsets) under current corporate income tax law and a stylized tax reform proposal. The government's tax claim on the firm's pretax cash flows is modelled as a series of path-dependent call options and valued by option pricing procedures and Monte Carlo simulation.The tax ...
Saman Majd, Stewart C. Myers
openaire +3 more sources
EconomiA, 2017 : The 2012 Colombian tax reform reduced payroll taxes and employer contributions to health insurance by 13.5 percent, while also increasing corporate income taxes and leaving untouched the benefits to workers financed through these taxes.
Raquel Bernal +3 more
semanticscholar +1 more source
Loss before taxation and corporate tax: The example of banks from Serbia [PDF]
Bankarstvo, 2020 It is usually considered that banks with income before taxation pay corporate tax, while banks with loss before taxation do not. However, it is possible that a bank with loss before taxation incurs corporate tax expense due to the separate calculation of
Vržina Stefan
doaj
Corporate Income Taxes and Labor: An Investigation of Empirical Evidence [PDF]
, 2017 With the highest top marginal corporate tax rate among OECD nations and the third-highest in the world at 35 percent, it is not surprising that policymakers have long evinced a desire to lower the U.S. federal corporate income tax rate.
Brannon, Ike, Hanson, Andrew R.
core +2 more sources
Corporate and Personal Income Tax Declarations [PDF]
SSRN Electronic Journal, 2006 Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices. Empirically, a positive relationship between corporate and personal income tax evasion can be observed. The theoretical analysis in this paper shows that a manager's decision on the firm's behaviour will be independent of his personal
openaire +4 more sources
Corporate Income Tax and Economic Distortions [PDF]
SSRN Electronic Journal, 2008 As any non-lump-sum tax, corporate income taxation creates distortions in economic choices, reducing its efficiency. This paper reviews some of these domestic and international distortions and their most recent estimates from the economic literature. Distortions originating from income shifting between capital and labour sources, profit shifting across
openaire +6 more sources